The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020
These Regulations make provisions for travellers bringing excise goods into Northern Ireland which are necessitated by the withdrawal of the United Kingdom from the EU and the provisions of the Northern Ireland Protocol to the Withdrawal Agreement.
Lifecycle
Department
Made
21 Dec 2020
—
Comes into force
TBC
Enabling power
In accordance with section 51(1)(a) and (c) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the provisions in these Regulations in relation to value added tax and excise duty.
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